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On January 14, 2005, petitioner filed a motion to withdraw
agreement to stipulation of settlement. The Court denied
petitioner’s motion to withdraw on February 14, 2005.
On January 18, 2005, the Court filed respondent’s motion for
entry of decision asking the Court to enter a decision in
accordance with the proposed decision document. Paragraph 15 of
respondent’s motion for entry of decision states: “Counsel for
petitioner objects to the granting of this motion.” On February
25, 2005, the Court granted respondent’s motion for entry of
decision and entered a decision that there is a deficiency of
$3,492 in petitioner’s 2000 Federal income tax and that there is
no penalty due from petitioner for the taxable year 2000 under
section 6662(a).
On March 3, 2005, petitioner filed a timely motion to vacate
order and decision pursuant to Rule 162. On March 18, 2005,
respondent filed an objection to petitioner’s motion to vacate
order and decision and a memorandum of points and authorities in
support of his objection.
Discussion
Rule 162 allows a party to file a motion to vacate or revise
a decision, with or without a new or further trial, within 30
days after the decision has been entered, unless the Court shall
otherwise permit. The disposition of a motion to vacate or
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Last modified: May 25, 2011